EFEKTIFITAS PROGRAM TAX AMNESTY TERHADAP PENINGKATAN KESADARAN HUKUM WAJIB PAJAK - Naldo, Rony Andre Christian; Buyung, Buyung; Pasaribu, Muldri Pudamo James (Paulus Law Journal, 2024)
Abstrak Pemerintah senantiasa berusaha untuk meningkatkan penerimaan dari sektor pajak, yang salah satunya dengan membuat kebijakan Program Tax Amnesty Jilid 1. Program Tax Amnesty Jilid 1 dilaksanakan di seluruh wilayah Indonesia, salah satunya di Kota Pematangsiantar. Program Tax Amnesty Jilid 1 diharapkan efektif meningkatkan kesadaran hukum WP, yang secara otomatis efektif pula meningkatkan penerimaan dari sektor pajak. Penelitian ini bertujuan untuk menganalisis guna mengetahui efektifitas Program Tax Amnesty Jilid 1 terhadap peningkatan kesadaran hukum WP di Kota Pematangsiantar. Penelitian ini merupakan jenis penelitian normatif menggunakan metode yuridis normatif holistik, dengan menggunakan data primer dan data sekunder. Data yang diperoleh dianalisis secara deduktif kualitatif, yang lebih lanjut dianalisis berdasarkan norma hukum dan Teori Efektifitas Hukum yang bersinergis dengan Teori Kesadaran Hukum. Hasil penelitian menyimpulkan bahwa Program Tax Amnesty Jilid 1 di Kota Pematangsiantar belum efektif meningkatkan kesadaran hukum WP, yang terhadap fakta hukum tersebut diajukan 2 (dua) solusi. Abstrac The Government is always traying to increase revenue from the tax sector, one of which is by creating a Tax Amnesty Program Volume 1 policy. The Tax Amnesty Program Volume 1 is implemented in all regions of Indonesia, one of which is in Pematangsiantar City. The Tax Amnesty Volume 1 Program is expected to be effective in increasing Taxpayers’ legal awareness, which will automatically be effective in increasing revenue from the tax sector. This research aims to analyze to determine the effectiveness of the Tax Amnesty Volume 1 Program in increasing the legal awareness of Taxpayers in Pematangsiantar City. This research is a type of normative research, using a holistic normative juridical method, using a primary data and secondary data. The data obtained was analyzed deductively qualitatively, which was further analyzed based on legal norms and Theory of Legal Effectiveness which is synergistic with the Theory of Legal Awareness. The results of the research concluded that the Tax Amesty Program Volume 1 in Pematangsiantar City had not been effective in increasing Taxpayers’ legal awareness, for which 2 (two) solutions were proposed regarding these legal facts.